{"Term":"Reportable person","Definition":"\u003cp\u003eAn account holder, or a controlling person of a passive NFE, who a Reporting New Zealand financial institution identifies as a relevant foreign tax resident from a reportable jurisdiction.\n\u003c/p\u003e\n\u003cp\u003eSome exclusions apply.\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}